[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-040":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-115-2-040","115-2",40,"組織依循 ISO 14064-1:2018 標準執行溫室氣體盤查，當發生下列因素所造成的實質性累積變化，何者不應重新計算基準年溫室氣體清冊？",[13,14,15,16],"報告邊界或組織邊界的結構變化","發現單一或累積的實質性錯誤","設施生產水準的改變，例如關閉或啟動","計算方法或排放係數的變化",2,"永續資訊揭露",1,"ISO 14064-1 規定當組織或報告邊界結構變化、發現實質性錯誤、計算方法或排放係數改變而造成實質性累積影響時，須重新計算基準年清冊，故(A)(B)(D)皆屬應重算情形。設施生產水準改變（如關閉或啟動）屬正常營運變動，排放量本應隨之增減，不須重算，故選(C)。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"esg-114-5-002","歐盟發布「永續金融揭露規範」(SFDR)規定，旨在規範哪些對象，必須公開揭露所投資企業的 ESG 落實狀況，並加強ESG 相關資訊強制揭露義務？",{"id":27,"question":28,"qno":29},"esg-114-5-011","我國推動上市櫃公司永續發展路徑圖，盤查時程規劃不包含下列哪一項？",11,{"id":31,"question":32,"qno":33},"esg-114-5-014","歐盟環境、社會與公司治理(ESG)資訊揭露的核心法規為下列何者？",14,{"id":35,"question":36,"qno":37},"esg-114-5-018","有關永續金融揭露規範(SFDR)第二階段 SFDR 2.0 起所推行的內容，不包含下列何者？",18,{"id":39,"question":40,"qno":41},"esg-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",19,{"id":43,"question":44,"qno":45},"esg-114-5-025","有關組織依循 GRI 進行報導的敘述，下列敘述何者正確？",25,1783326485351]